Queensland Consolidated Regulations

LOCAL GOVERNMENT REGULATION 2012 - REG 80

80 Differential general rates

(1) A local government may levy general rates that differ for different categories of rateable land in the local government area.

(2) These rates are called
"differential general rates" .

(3) For example, a local government may decide the amount of the general rates on a parcel of residential land will be more than the general rates on the same size parcel of rural land.

(4) However, the differential general rates for a category of rateable land may be the same as the differential general rates for another category of rateable land.

(5) If a local government makes and levies a differential general rate for rateable land for a financial year, the local government must not make and levy a general rate for the land for the year.

(6) A differential general rate may be made and levied on a lot under a community titles Act as if it were a parcel of rateable land.